Journal of Accounting Auditing and Finance

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  Año 2004, Vol. 19, Número 4

  • The Usefulness of MD&A Disclosures in the Retail Industry

    págs. 361-388

    

  • Discussion--The Usefulness of MD&A Disclosures in the Retail Industry

    págs. 389-404

    

  • Market Reaction to Proposed Changes in Accounting for Purchased Research and Development in R&D-Intensive Industries

    págs. 405-428

    

  • Discussion--Market Reaction to Proposed Changes in Accounting for Purchased Research and Development in R&D- Intensive Industries

    págs. 429-433

    

  • Information Externalities, Underinvestment, and Organizational Remedies

    págs. 435-455

    

  • Discussion--Information Externalities, Underinvestment, and Organizational Remedies

    págs. 457-462

    

  • Discussion—Differential Earnings Behavior and the Security Market Assessment of Variation in Seasonal Earnings Patterns

    Jacob K. Thomas

    • Resumen

    págs. 463-482

    

  • Earnings Surprises and the Cost of Equity Capital

    págs. 491-513

    

  • Discussion--Earnings Surprises and the Cost of Equity Capital

    págs. 515-521

    

  • A Model of Auditing Under Bright-Line Accounting Standards

    págs. 523-559

    

  • Discussion--A Model of Auditing Under Bright-Line Accounting Standards

    págs. 561-564